In Crawford Estate, 362 Pa. 458, 67 A.2d 124, and in Pew Trust, 362 Pa. 468, 67 A.2d 129, this Court unequivocally decided that the provisions of the Uniform Principal and Income Act of May 3, 1945, P.L. 416, 20 PS 3471 and the Principal and Income Act of July

The facts are undisputed. They are recited in the adjudication as follows:

"By Indenture of inter vivos trust, dated July 16, 1908, Sarah W. Warden, Settlor, transferred and assigned certain assets to Germantown Trust Company (now The Pennsylvania Company for Banking and Trusts), Trustee, reserving to herself the income therefrom for life and providing that upon her death the income should be distributed among her children and issue of deceased children until the happening of certain contingencies (not here relevant), whereupon the trust should terminate and the principal be distributed among her children and issue as more particularly set forth therein. Settlor executed a number of amendments and supplements thereto, the last of which, dated December 22, 1916, provided, inter alia: '... all allotments of bonds, stock or stock dividends shall be treated and regarded as belonging to the principal of the estate, and not as income.' Settlor died April 11, 1918.

"The trustee has received certain stock dividends and rights. The account before the Court has been filed to ascertain whether the stock dividends ...

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